印度GST改革对在印中资企业的影响分析

A Comment on the GST Reform of India and its Impacts on Chinese Enterprises Investing in India

印度自2017年7月开启的GST税改被视为印度历史上最大的税制改革。此次改革将印度原中央层面的消费税、服务税、关税,邦层面的增值税、筵席税等税种统一归类于GST。长期看,税改有利于企业在印扩大投资、发展业务,但在短期内,企业税务的不确定性将有所增大,需要引起在印中资企业重视。本文对20多家在印中资企业进行了调查分析,并基于此提出了改革可能带来的税务风险点和应对建议。

The GST reform of India from July 2017 is known as the biggest tax reform in me mstory oi lnala, lne reLoim unifies the sale tax, serve tax, customs duty at central level and VAT, banquet tax of the states and some other tax into GST system. In long term, the reform will benefit the enterprises in India expanding investments and developing business; however, in short term, the uncertainty of enterprise tax would increase, which should be come into notice of Chinese enterprises investing in India. The paper makes an investigation on more than twenty Chinese enterprises investing in India. Based on the result of investigation, the paper puts forward the tax risk points and the related suggestions.